New York Tax Code § 282

Definitions
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§ 282. Definitions. As used in this article, 1. a. With respect to\nmotor fuel, "distributor" means any person, firm, association or\ncorporation, who or which imports or causes to be imported into the\nstate, for use, distribution, storage or sale within the state, any\nmotor fuel; and also any person, firm, association or corporation who or\nwhich produces, refines, manufactures or compounds motor fuel within the\nstate.\n  b. With respect to Diesel motor fuel, "distributor" means any person,\nfirm, association or corporation (i) who or which imports or causes to\nbe imported into the state, for use, distribution, storage or sale\nwithin the state, any Diesel motor fuel; (ii) who or which produces,\nrefines, manufactures or compounds Diesel motor fuel within the state;\n(iii) who or which makes a sale or use of Diesel motor fuel in this\nstate other than: (A) a retail sale not in bulk or (B) the self-use of\nDiesel motor fuel which has been the subject of a retail sale to such\nperson; (iv) who or which is registered by the department as a\ndistributor of kero-jet fuel pursuant to the provisions of subdivision\ntwo of section two hundred eighty-two-a of this article. For the\npurposes of this article when used with respect to Diesel motor fuel, a\n"retail sale not in bulk" means the making or offering to make any sale\nof Diesel motor fuel to a consumer of such fuel which is delivered\ndirectly into a motor vehicle for use in the operation of such vehicle.\nA "retail sale in bulk" means the making or offering to make any sale of\nDiesel motor fuel to a consumer which is other than a "retail sale not\nin bulk". Motor fuel or Diesel motor fuel brought into the state in the\nordinary fuel tank connecting with the engine of a motor vehicle,\naeroplane, motor boat or other conveyance propelled by the use of such\nmotor fuel or Diesel motor fuel, and to be used only in the operation\nthereof, shall not be deemed imported within the meaning of this\narticle, if not removed from such tank except as used in the propulsion\nof such engine.\n  2. "Motor fuel" means gasoline, benzol, reformulated blend stock for\noxygenate blending, conventional blend stock for oxygenate blending,\nE85, fuel grade ethanol that meets the ASTM International active\nstandards specifications D4806 or D4814 or other product which is\nsuitable for use in operation of a motor vehicle engine.\n  3. "Motor vehicle" means any vehicle propelled by any power other than\nmuscular, except boats, road building machinery, power shovels, tractor\ncranes, tractors used exclusively for agricultural purposes and such\nvehicles as are run only on rails or tracks.\n  4. "Purchaser" shall include, in addition to its usual meaning, the\ndistributor in the case of transfer of motor fuel by a distributor from\nhis, their or its stock, into a motor vehicle, or into a container from\nwhich motor fuel is supplied by the distributor to a motor vehicle or\nvehicles of the distributor or of others.\n  5. "Sale" shall include, in addition to its meaning under article\ntwenty-eight of this chapter, the transfer of fuel by a distributor into\na motor vehicle or into a receptacle from which fuel is supplied by him\nor it to his or its own or other motor vehicles.\n  6. "Filling station" shall include any place, location or station\nwhere motor fuel, highway Diesel motor fuel or water-white kerosene\n(exclusively for heating purposes in containers of no more than twenty\ngallons), is offered for sale at retail.\n  7. "Owner" shall include any person offering motor fuel for sale at\nretail.\n  8. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n  9. "Omnibus carrier" shall mean every person engaged in operating an\nomnibus line subject to the supervision of the state department of\npublic service u

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